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Elasticities, Tax Rates, and Tax Revenue

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  • Browning, Edgar K.

Abstract

Develops a theoretical analysis of the responsiveness of tax revenue to a change in tax rates on labor income. Finds that tax revenue is likely to be less responsive to higher tax rates than previous estimates suggest.

Suggested Citation

  • Browning, Edgar K., 1989. "Elasticities, Tax Rates, and Tax Revenue," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 45-58, March.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:1:p:45-58
    DOI: 10.1086/NTJ41788772
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    References listed on IDEAS

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    1. Browning, Edgar K, 1987. "On the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 77(1), pages 11-23, March.
    2. Bender, Bruce, 1984. "An Analysis of the Laffer Curve," Economic Inquiry, Western Economic Association International, vol. 22(3), pages 414-420, July.
    3. Browning, Edgar K & Johnson, William R, 1984. "The Trade-Off between Equality and Efficiency," Journal of Political Economy, University of Chicago Press, vol. 92(2), pages 175-203, April.
    4. Woodbury, Stephen A, 1983. "Substitution between Wage and Nonwage Benefits," American Economic Review, American Economic Association, vol. 73(1), pages 166-182, March.
    5. Alm, James, 1985. "The Welfare Cost of the Underground Economy," Economic Inquiry, Western Economic Association International, vol. 23(2), pages 243-263, April.
    6. Mendelsohn, Robert, 1981. "The Choice of Discount Rates for Public Projects," American Economic Review, American Economic Association, vol. 71(1), pages 239-241, March.
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    Cited by:

    1. Alexandra Ferreira‐Lopes & Luís Filipe Martins & Ruben Espanhol, 2020. "The relationship between tax rates and tax revenues in eurozone member countries ‐ exploring the Laffer curve," Bulletin of Economic Research, Wiley Blackwell, vol. 72(2), pages 121-145, April.
    2. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.
    3. Dahlby, Bev, 1998. "Progressive taxation and the social marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 67(1), pages 105-122, January.

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